PRASHANT NILAKANT KADOLIKAR,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is dismissed

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.233/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Shri Prashant Nilkanth Kadolikar, 75/3, Kojagiri Apartments, Lane No.6, Kothrud, अऩीऱाथी/Appellant Pune – 411029 …. Pan: Agvpk8023A Vs.

section 144 of the Act. The Assessing Officer estimated the income @ 70% of gross receipts based on the income shown by the assessee for assessment year 2007-08. The Assessing Officer noted from the assessment order for assessment year 2007-08 that the total professional receipts as per TDS certificate were ₹ 69,96

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

96 to 1998-99. The provisions of section 10A(6) r.w.s. 80- I(9) of the Act, which were before the Hon’ble Karnataka High Court are quite similar to the provisions of section 10A(7) r.w.s. 80-IA(10) of the Act before us. The Hon’ble Karnataka High Court, upheld the stand that the requirements of the provisions

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

96 to 1998-99. The provisions of section 10A(6) r.w.s. 80- I(9) of the Act, which were before the Hon’ble Karnataka High Court are quite similar to the provisions of section 10A(7) r.w.s. 80-IA(10) of the Act before us. The Hon’ble Karnataka High Court, upheld the stand that the requirements of the provisions

DCIT, CIRCLE 8 PUNE, PUNE vs. ALFA LAVAL INDIA PVT LTD, PUNE

Bench: Shri R. K. Panda & Ms. Astha Chandra

section 40(a). Thus, the Ld. CIT(A) has deleted the disallowance without appreciating that these were actual expenses incurred during AY 2017-18 by the assessee and not the "provisions for expenses” on which TDS was not deducted. 2.2 On the facts and circumstances of the case the Ld. CIT(A) erred in not appreciating the fact that

INCOME TAX OFFICER, DHULE vs. SHARAD ANANDRAO DEORE, DHULE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2018-19

TDS after filing ITR in violation of sec.40(a)(ia) of the Income Tax Act 1961. 4. The appellant craves leave to add, alter, amend and delete any ground (s) of appeal. 11. The Ld. DR strongly objected to the order of the Ld. CIT(A) / NFAC directing the Assessing Officer to estimate the profit at 8% instead of sustaining

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), PUNE vs. M/S. BANK OF MAHARASHTRA, PUNE

The appeals are dismissed

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Bank Of Maharashtra Vs. Dcit, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 Pan : Aaccb0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 Dcit, Circle Vs. Bank Of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 Pan : Aaccb0774B Appellant Respondent

section 36(1)(viia) disallowance pertaining to bad and doubtful debts as the same is found to be a recurring issue between the parties. This tribunal‟s latest co-ordinate bench order in assessment year 2010-11 appears to have restored the instant issue to the assessing authority as follows: “3.3 Both sides heard. Orders of the authorities below perused

BANK OF MAHARASHTRA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), PUNE

The appeals are dismissed

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Bank Of Maharashtra Vs. Dcit, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 Pan : Aaccb0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 Dcit, Circle Vs. Bank Of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 Pan : Aaccb0774B Appellant Respondent

section 36(1)(viia) disallowance pertaining to bad and doubtful debts as the same is found to be a recurring issue between the parties. This tribunal‟s latest co-ordinate bench order in assessment year 2010-11 appears to have restored the instant issue to the assessing authority as follows: “3.3 Both sides heard. Orders of the authorities below perused

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

Bench: SHRI VINAY BHAMORE (Judicial Member)

section 40(a)(i) of the Act. The Assessing Officer disallowed interest on TDS of Rs.1,189/- and added Rs.1,189/- to the returned income. Ld.AR submitted that A.Y.2017-18 was unabated assessment. Therefore, addition could have been made only based on incriminating documents. Since there were no incriminating documents for A.Y.2017-18, Assessing Officer has not made any addition. Pr.CIT issued

LATA PRALHAD DESHMUKH,NASHIK vs. CIT(A), PUNE

In the result, the appeal is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24

TDS thereon of Rs.2,22,264/-. The appellant has furnished copy of Circular No. 36/2016 of CBDT and mentioned that "the RECTLARR Act” which came into effect from 1st January 2014 in section 96

SAMADHAN KRUSHNA KATEKAR,RAIGAD vs. NATIONAL FACELESS ASSESSMENT CENTRE, RAIGAD

Appeal is partly allowed in above terms

Bench: Shri S.S. Godara & Shri G.D. Padmahshaliनिर्धारण वषा / Assessment Year : 2016-17 Samadhan Krushna Katekar Vs. National 214, Narmada Krishna Niwas Faceless Dhutum, Jasai Uran – 400702 Assessment Maharashtra Centre Pan : Azrpk4713E Appellant Respondent

96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. 4. Mr. Nayak vehemently argued that both the learned lower authorities have rightly rejected the assessee‟s claim of assessment of interest income of Rs.1,80,94,690/- received as a consequence to the learned Reference Court‟s award enhancing land acquisition compensation

AZIZUDDIN LATIPHODDIN KAZI L/H OF DECEASED LATIPHODDIN AJIMODDIN KAZI,LATUR vs. THE INCOME TAX OFFICER, WARD-4, LATUR

Appeal is dismissed

Bench: Shri S.S.Godaraआयकर अपीलसं. / Ita No.835/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Azizuddin Latiphoddin Kazi, The Income Tax Officer, L/H Of Deceased Latiphoddin Vs Ward-4, Latur. Ajimoddin Kazi, . Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. Pan: Aynpk5231E Appellant / Assessee Respondent / Revenue Assessee By Shri P P Kulkarni – Ar Revenue By Shri B.S.Rajpurohit - Dr Date Of Hearing 17/08/2023 Date Of Pronouncement 18/08/2023

96 of the Right to Fair Compensations and Transparency in Land Acquisition, Rehabilitation and Resettlement(RFCTLAAR) Act, 2013 as well as in light of the CBDT landmark circular no.36 of 2016 dated 25.10.2016 clarifying the position in very terms. 4. I find no merit in assessee’s instant vehement arguments since the assessment year herein A.Y.2013-14 and the assessee

TIBCO SOFTWARE BV,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT), CIRCLE-2,, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

TDS post which the interest levy shall become inapplicable. Ground No.8: On the facts and circumstances of the case and in law, the Ld. AO erred in initiating penalty proceedings against the Company under section 274 r.w.s. 271F of the Income-tax Act, 1961. regard. Hence, the subject penalty proceedings be overturned. Ground No.9: On the facts and circumstances

TIBCO SOFTWARE BV,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE -2,, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

TDS post which the interest levy shall become inapplicable. Ground No.8: On the facts and circumstances of the case and in law, the Ld. AO erred in initiating penalty proceedings against the Company under section 274 r.w.s. 271F of the Income-tax Act, 1961. regard. Hence, the subject penalty proceedings be overturned. Ground No.9: On the facts and circumstances

SARIKA VITTHAL GUND,AHMEDNAGAR vs. ITO WARD-1, AHMEDNAGAR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandra

section 66 can be made even for an unexplained credit amount on account of supply of goods, and not necessarily only for a cash credit SLP dismissed by Supreme Court on account of delay." 9.7 There is no documentary evidence on record to explain the sources of the credit entries. Further, as per the normal standard operating procedure no bank